• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.85-91
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• 2021

This research aims to analyze the impact of Financial Risk (FR), Information Asymmetric (IA), and Earning Power (EP) on Real Earning Management (REM) of listed trading companies in IDX Indonesia. This study aims to analyze the influence of FR, IA, EP, on REM through Operating Cash Flow, Production expense, and Discretionary Expense. The study employs an unbalanced panel of data set from 2014 to 2018 on the activity of all trading companies (15 in total) as selected samples of 48 feasible samples from 144 existing data. The sample used a non probability sampling method with a purposive sampling technique. This research was classified as causative and tested by multiple linear regression model with cross-sectional analysis. The result indicated a significant impact of FR on REM through PROD and DISX but not through COF. How ever, IA, and EP showed significant impact on REM by means of COF but not go by PROD and DISX..The findings in this study contribute to the users of financial reports particularly the stakeholders in defining the determinants of real earning management practices among firms when it comes to decision making.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.325-332
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• 2022

This research aims to examine and assess how management methods, financial conditions, and corporate governance strategies affect stock returns. This study employs a quantitative approach with a population of 1968 firms with stock returns (return) and a sample of 225 companies with corporate governance practices in the manufacturing industry in Indonesia from 2013 to 2018. The findings of this study show that strategic management has a significant impact on stock return, financial condition, and corporate governance strategy. The findings of this study on debt strategy as a proxy for management strategy, debt default as a proxy for economic conditions, corporate governance strategy as a proxy for centralized ownership, and independent commissioners function as a mechanism of internal and external control in increasing stock return for investors all support increasing stock return for investors. The cost reduction strategy includes reducing operating costs unless the audit committee has not yet functioned as an internal control or requirement for a company to be listed with the Financial Services Authority on the Indonesia Stock Exchange.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.204-212
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• 2022

Recently, the Korean government has been actively promoting the smart city as their strategic agenda. However, to build smart cities that are greener, the authors believe it is essential to rapidly transit conventional energy sources such as fossil fuels to renewable energy. Although there is a big potential for Offshore wind in Korea, there has not been a full-scale commercial offshore wind farm until today. Since Korea is relatively a new market compared to the EU, it can be risky for developers. The authors will introduce risk management best practices in the offshore wind industry applicable to the Korean environment. This paper will mainly introduce an offshore wind project size of 99 MW. The project is expecting a Finance Close (FC) in Q3 2022, so the project team has prepared a risk register with over 150 risks and levers throughout the project lifecycle. Overall risks include risks with Development Expenditure (DEVEX) impact, a Capital Expenditure (CAPEX) impact, and an Operating Expenditure (OPEX) impact. Based on the identified risks, a more qualitative assessment of Cost and Schedule Impact was conducted. In conclusion, a Monte Carlo simulation was performed to propose a quantitative risk assessment to evaluate a benchmark contingency of the project cost.

• Korean Journal of Construction Engineering and Management
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• v.18 no.2
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• pp.58-70
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• 2017

The planning for material lifting operations is one of the key processes in high-rise building construction. Several previous studies have used rough calculations by referring to existing practices or establishing a target value for lifting cycle time or operating rate. Therefore, the purpose of this study is to propose a material lifting process optimization method for reducing the lifting cycle time and increasing the operating rate. In this study, we improve the cyclic operation network (CYCLONE) modeling method that considers the duration and zone information of each work task. This method can be used to hand over work tasks to another crew group in the work process. According to this methodology, this study optimizes the material lifting process, performs a sensitivity analysis, and evaluates the field applicability of the proposed material lifting process optimization method. Therefore, the optimized process was then applied to a high-rise building construction site. The lifting work process time and operating rate for the simulated as - is lifting process data, optimized process data, and field application result data were compared for each lifting height. From this comparison, the effectiveness of the optimization methodology was confirmed.

• Journal of the military operations research society of Korea
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• v.36 no.1
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• pp.77-90
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• 2010

Adapting commercial equipments to military operations may provide the advantage of low cost, reduced acquisition time, and technology advancement. On the other hand, it may also offer the opportunity for a reliability and logistics risk because commercial products, standards, and practices may not meet military requirements. In addition to this, commercial vendors have little experience in providing the technical data required to support military deployment logistics. As more companies are equipped with data aquisition systems for their products, considerable amount of field warranty data has been accumulated. Typically, the field data for a given product comprise with the sales volume and the number of the claims for each period. Three types of product data are considered in this study: military designed equipment operating in a military environment, commercial equipment operating in a military environment, and commercial equipment operating in a commercial environment. We construct a estimation model for each type of data and propose an reliability transform method from a commercial environment to a military environment. Parametric methods for estimating the product reliability are proposed based on maximum likelihood criteria and least square criteria. Then a reliability transform procedure for handling different types of data is proposed in a consistent fashion. A case study is investigated to characterize our model based on a real field warranty data set.

• The Korean Journal of Emergency Medical Services
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• v.6 no.1
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• pp.153-168
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• 2002

Since 1992, conventional fire fighting businesses have been converted into a metropolitan autonomous fire fighting system to be ready for a variety of disasters. However, the corresponding investment has been overlapped due to the non-integration of businesses to prevent any potential disasters, and a series of collaborative systems have been not functioning so well. In the meantime, our fire fighting sector has been trying to set up its own clean and faithful position by abolishing any inconvenient system or outsourcing private sectors, and expanded its work scope from conventional fire fighting even to rescue and emergency works. While focusing on handling disaster, the fire fighting sector has been widely trusted and reliable throughtout our nation. Moreover, our fire fighting sector has secured nation wide mobile organizations, technical personnel by field, special equipments and independent communication network. In addition, the fire fighting sector has knowledges, expertise and capabilities required for managing disasters, while in charge of almost every disaster management works including fire, explosion, collapse, disaster and flood. It becomes an organization for comprehensive disaster management under an absolute national trust, which is based on the system for prevention, preparation and countermeasure against a variety of disasters. Thus, our fire fighting sector must make many efforts and try to modernize conventional education and training. The ways to facilitate rescue and emergency works may include the nurture of technical fire fighting personnel along with modernized equipments, the reinforcement of rescue and emergency education, the facilitation of operating civil defense corps, the facilitation of operating volunteer fire fighting corps, the better arrangement of 119 briefing room for public healthcare in provincial offices, the sterilization of rescue instruments and equipments the better repair education for emergency rescue member, the establishment of regional emergency assistant system and the expansion of fire fighting personnel and equipments. In terms of reinforcing the functions and services of rescue 119 and emergency corps, we must review the following considerations: Building up security system along with operational expansion, building up a system for emergency medical treatment, building up a comprehensive information management system for rescue and emergency, constructing a provincial safety museum and so forth. For the ways to better the works of rescue 119 we can review the following considerations : Improving the education for fire fighting training corps under Jeju Provincial Fire and Disaster Management Department, providing rescue members with more opportunities for clinical practices, enhancing the morale of rescue members, installing a comprehensive briefing room for emergency rescue members, building up medical networks along with reasonable policies for information service, operating the consulting system for rescue 119 and so on. If these requirements are met, it is expected that the fire fighting departments in Jeju province can cope with every accident and disaster a little more rapidly and quickly in compliance with local needs, so that they can keep their own position as a public fire fighting organization which may be trusted by the public.

• Journal of KIISE:Computing Practices and Letters
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• v.10 no.2
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• pp.146-155
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• 2004

Currently most of commercial operating systems contain a high-level audit feature to increase their own security level. Linux does not fall behind the other commercial operating systems in performance and stability, but Linux does not have a good audit feature. Linux is required to support a higher security feature than C2 level of the TCSEC in order to be used as a server operating system, which requires the kernel-level audit feature that provides the system call auditing feature and audit event. In this paper, we present LxBSM, which is a kernel module to provide the kernel-level audit features. The audit record format of LxBSM is compatible with that of Sunshield BSM. The LxBSM is implemented as a loadable kernel module, so it has the enhanced usability. It provides the rich audit records including the user-level audit events such as login/logout. It supports both the pipe and file interface for increasing the connectivity between LxBSM and intrusion detection systems (IDS). The performance of LxBSM is compared and evaluated with that of Linux kernel without the audit features. The response time was increased when the system calls were called to create the audit data, such as fork, execve, open, and close. However any other performance degradation was not observed.

• Management & Information Systems Review
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• v.32 no.1
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• pp.173-194
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• 2013

The purpose of this study drew the core elements of ISO26000 by analyzing the elements suitable to the characteristics of casino companies, and examined the influence of the core elements of ISO26000 on organizational trust following the level of organizational trust of employees. As a result of the factor analysis, among the 7 measurement items of ISO26000, improvement of governance and fair operating practices were simplified into one factor and thus 6 factors were used for empirical analysis. Therefore, multiple regression analysis using least square method was conducted to examine the impacts of the 6 elements. As a result, 5 variables excluding human rights had significant impacts on the organizational trust. Concretely, the 5 core elements of ISO26000 (labor practices, governance and fair operation, consumer issues, environment and community social and economic development) had significant impact on organization trust in order. In addition, the results of quantile regression analysis show the core elements of ISO26000 had different impacts on organizational trust depending on the level of organizational trust of employees.

• Journal of KIISE:Computing Practices and Letters
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• v.9 no.2
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• pp.166-181
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• 2003

With the rapid growth of Internet, many devices such as Web TVs, PDAs and Web phones, begin to be directly connected to the Internet. These devices need real-time operating systems (RTOS) to support complex real-time applications running on them. Development of such real-time applications called embedded internet applications, is difficult due to the lack of adequate tools, especially debuggers. In this paper we present a new tracepoint debugging tool for the Qplus-T RTOS embedded system, which facilitates the instrumentations of the real-time software applications with timing trace-points. Compared with traditional breakpoint debugger, this trace-point debugger provides the ability to dynamically collect and record application data for on-line examination and for further off-line analysis. And, the trace-points can also provide the means for assigning new values to the running application's variables, without neither halting its execution nor interfering with its natural execution flow. Our trace-point debugger provides a highly efficient method for adding numerous monitoring trace-points within a real time target application such as Qplus-T internet applications, utilizing these trace-points to monitor and to analyze the application's behavior while it is running. And also, our trace debugger is different from previous one in that we can specify and detect the timing violations using its RTL (Real-Time Logic) trace experiments.

• Journal of KIISE:Computing Practices and Letters
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• v.14 no.9
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• pp.916-920
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• 2008

The personal workspace consists of user- specified computing environment such as user profile, applications and their configurations, and user data. Mobile computing devices (i.e., cellular phones, PDAs, laptop computers, and Ultra Mobile PC) are getting smaller and lighter to provide personal work-space ubiquitously. However, various personal work-space mobility solutions (c.f. VMWare Pocket ACE[1], Mojopac[2], u-PC[3], etc.) are appeared with the advance of virtualization technology and portable storage technology. The personal workspace can be loaded at public PC using above solutions. Especially, we proposed a framework called ubiquitous personal computing environment (u-PC) that supports mobility of personal workspace based on wireless iSCSI network storage in our previous work. However, previous u-PC could support limited applications, because it uses IRP (I/O Request Packet) forwarding technique at filter driver level on Windows operating system. In this paper, we implement OS-level virtualization technology using system call hooking on Windows operating system. It supports personal workspace mobility and covers previous u-PC limitation. Also, it overcomes personal workspace loading overhead that is limitation of other solutions (i.e., VMWare Pocket ACE, Mojopac, etc). We implement a prototype consisting of Windows XP-based host PC and Linux-based mobile device connected via WiNET protocol of UWB. We leverage several use~case models of our framework for proving its usability.